(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Financial section and warrant for the annual town meeting"

Digitized by the Internet Archive 
in 2013 



http://archive.org/details/financialsection2009town 




July 2009 



LINCOLN PUBLIC LIBRA R Y 
3 BEDFORD ROAD 
LINCOLN. MA Q 177 3 



FINANCIAL SECTION AND WARRANT 

FOR THE 

2009 ANNUAL TOWN MEETING 

LINCOLN, MASSACHUSETTS 




SATURDAY, MARCH 28, 2009 

9:30 AM 

BROOKS SCHOOL AUDITORIUM 



Attention All Travelers on Lincoln Roads 

Starting in the Spring of 2009 the Town will undertake the first phase of 

major road repairs on the following roads. There will be the inevitable 

traffic tie ups and inconveniences for which we ask your patience. 

TrClpelO ROCICl entire length 

BCdfOrd ROOd between Rt. 2 and 2A 

Baker Bridge Road enure length 

Sandy POnd ROOd Baker Bridge Road to Lincoln Road 
Rt. 126/COnCOrd ROOd WaylandHne to Concord Line 

A second phase will begin on other roads in the summer of 2010. 
Please check the town website - lincolntown.org - for specifics or call the Selectmen's 

office at 781-259-2600. 

* * * 

Thank you. The Board of Selectmen 



*v i 



n.^ 




fer-.' HinMiMtk't 

p) TMtkftrMkffehMt 

LJ tfMftmws 

1 JlJP * " 




Volunteer ~ Volunteer ~ Volunteer 

Town officials are always looking for volunteer assistance - often for discrete tasks 
and ad hoc committees as well as for standing boards and committees. Let us 
know your interests on the enclosed form as many appointments are made in the 
spring. Please refer to the Annual Report for information on all of Lincoln town 
boards, committees and elected officials. We always encourage citizens to run for 
elective office as well. 

For a ~ Volunteer Sign- Up Form ~ Please see insert 

You may also download this form at www. lincolntown.org 



To all Lincoln Residents 

Enclosed in this booklet are materials relating to the Annual Town Meeting to be held on Saturday March 
28. We hope they will enlighten you and stimulate as many as can do so to attend and participate in Town 
Meeting. We especially urge and welcome new residents to come and take part in the legislative process of town 
government, where the actions of all registered voters who attend and vote determine the policies and priorities of 
Town Government which will affect the future of the Town. 

What follows is the report of the Finance Committee explaining the preparation of the Town's operating 
budget, then the proposed budget for the fiscal year beginning July 1. After the budget is an outline of certain 
relevant procedures for the conduct of Town Meeting. The Warrant for the Meeting is at the end of the booklet; 
this lists the Articles to be presented at the meeting for consideration and action by the voters present. 

The Annual Town Meeting is both a significant event in the conduct of the business of the Town, and 
equally important it is an enjoyable community gathering at which there is opportunity to meet and greet your 
neighbors. While the Meeting may seem intimidating and suited only to knowledgeable "old hands", it is intended 
that all should feel free to participate, and we encourage you to do so. If you feel you do not know enough, this is 
an opportunity to become more informed and to have your questions answered. 

John B. French, Moderator 

Board of Selectmen: 

Sara Mattes, Chair 
Gary A. Taylor 
Sarah Cannon Holden 



REPORT 

of the 

FINANCE COMMITTEE 

of the 

TOWN OF LINCOLN 

for the 

FISCAL YEAR 

JULY 1, 2009-JUNE3 0, 20 10 



LINCOLN FINANCE COMMITTEE 



Peter Braun 

Stuart Haber 

Mary Hartman 

John L. Koenig 

Laura Sander 

Ellen Meyer Shorb 

Robert Steinbrook, Chair 



Table of Contents 



1 . Introduction 5 

2. Overview 5 

3. Revenues 7 

4. Operating Expenditures 8 

5 . Capital Expenditures 10 

6. Community Preservation Act 10 

7. Governmental Accounting Standards Board, Statement #45 (GASB, 45) 12 

8. Property Tax 13 

9. Looking Forward 14 

10. Departmental Budgets 

General Government 15 

Public Safety 16 

Education: 

Lincoln Public Schools 17 

Lincoln-Sudbury Regional High School 19 

Minuteman Regional High School 22 

Public Works and Facilities 24 

Human Services 25 

Recreation, Conservation, Land and Celebrations 26 

Library 27 

Debt Service 29 

Pensions & Insurance 30 

Water Department 31 

1 1 . Appendix 

Table 1: Fiscal Detail FY'08-FY'IO 32 

12. Outline of Town Meeting Procedures 39 

13. Warrant Articles 42 

1 4. Glossary 52 



1. Introduction 

The Finance Committee is charged with advising and making recommendations to Town Meeting on the 
budget and other areas of finance, and administering the Town's reserve fund. The committee seeks to 
develop an overall budget that is fiscally prudent, that reflects the Town's values, and that meets the 
needs of residents. It also seeks to obtain broad public understanding and support for the budget that it 
recommends at Town Meeting. 

In our annual report, we describe the FY '10 budget and its component parts, and provide supporting 
detail. Building the budget is a collaborative endeavor and the Finance Committee works closely with 
many boards and committees. Among many others, we thank Lincoln Town Administrator Tim Higgins, 
Assistant Town Administrator Anita Scheipers, Finance Director Colleen Wilkins, Lincoln Public 
Schools Administrator for Business and Finance Buck Creel, and Lincoln-Sudbury Regional High 
School Director of Finance and Operations Judy Belliveau. 

2. Overview 

For FY '10, the Finance Committee is recommending a budget of $28,154,030. For the second year in a 
row, the budget can be funded without an operating override. The Town has benefited from the strong 
financial position that it established before the national economic crisis. In addition, requests for new 
spending were modest. The FY '10 budget is largely a level services budget. There is little new spending 
in the operating budgets. 

For FY '10, the property taxes on an average house (assessed value of $1.06 million) would increase by 
about $432 (3.8%) with the proposed budget. In addition, the proposed capital outlay exclusion for the 
replacement of the field house roof on the Lincoln Public Schools campus would increase the property 
taxes for an average home by about an additional $127. The total tax increase with the capital outlay 
exclusion would be $559, or 4.9%. Under the capital outlay exclusion, money is raised and spent in the 
same year. There would be no effect on taxes in subsequent years. It is also important to note that about 
half of the increase in tax revenue will come from new construction. Thus, the summary statistics, which 
do not correct for new construction, likely overstate the impact of the FY '10 budget on most taxpayers. 

The Town budget reflects local needs and available funds in the context of the economic and political 
conditions of the Commonwealth and the United States. The budget is heavily dependent on residential 
real estate taxes (the tax levy and excluded debt). In 2001, this accounted for 68% of revenue. In FY '10, 
real estate taxes (tax levy plus excluded debt) are projected to account for about 77% of revenue. The 
Town has a small number of commercial properties. There are relatively few opportunities to increase 
local revenues. Although the FY '10 state budget is not yet known, state aid is anticipated to decrease by 
10% as compared to FY '09. 

The Finance Committee builds the budget by reviewing available funds and revenue projections and 
setting aside funds for fixed costs, such as pensions and insurance. This process, which the committee 
calls a "funds available analysis," results in a budget guideline for the base budget. In FY '10, this 
guideline permitted 2.5% growth in operating expenses, exclusive of fixed costs. 

As the national and state economic situation continued to deteriorate in the fall of 2008 and the winter of 
2009, the Finance Committee supported very minimal spending beyond its initial guideline. This 
additional spending is $22,000 for the Town ($10,000 for information technology, $7,000 to restore 
funds for mandatory training to the police budget, $5,000 to restore funding for mandatory training to 
the fire budget) and $9,210 for the Library to maintain a level services budget. 



In addition to the operating budget (Warrant Article 7) and capital budget (Warrant Articles 8-18), Town 
Meeting will consider other appropriations (Warrant Articles 19-30). The Finance Committee takes 
these other appropriations into account when determining the funds available for the base and capital 
budgets. 

The Finance Committee places a high priority on maintaining adequate Emergency Reserves. 
Emergency Reserves allow unforeseen changes in revenues or needed expenditures to be addressed 
without undue disruption of ongoing activities. It also places a high priority on maintaining the Town's 
favorable bond rating which reduces its costs of borrowing money and is the result of prudent financial 
management. Lincoln has a bond rating from S & P of AAA, the highest available rating. 

The committee's goal is to set aside an amount equal to 3 to 5% of the prior year's General Fund budget 
as Emergency Reserves. (The General Fund budget is the Town operating budget less the total for the 
Water Enterprise Fund as shown in Table 1.) The Emergency Reserves are defined as the total of no 
more than half of the Reserve Fund, a Stabilization Fund, if one has been established and unspent 
certified Free Cash. It is desirable that the 3% minimum be set aside entirely from unspent certified Free 
Cash. 

Over the last several years, the Finance Committee has been seeking to build the Town's financial 
reserves, following years in which they had been expended. For FY '08, the unspent certified Free Cash 
on July 1, 2008 was $876,965, or 3.75% of the General Fund budget for that year. In FY '09, the 
Emergency Reserves are projected to be about 4.0% of the General Fund budget. The actual amount will 
not be known until Free Cash is certified in the fall of 2009. 

Over the next five years, the Finance Committee anticipates that the usual year-to-year growth in the 
Town's revenue will continue to be insufficient to meet the goals of maintaining the existing level of 
services, maintaining and improving the Town's infrastructure, and modestly improving services in key 
areas. The reasons are many, but include growth in enrollment and the large size of classes at Lincoln- 
Sudbury Regional High School, the costs of personnel (which account for about 80% of the budget), the 
costs of special education at all grade levels, pension and insurance costs, the funding of accrued 
liability for retirement health insurance benefits, uncertainty about state aid, and substantial capital 
needs for Town roads and buildings and the Lincoln Public Schools. 

Until the economy recovers, revenues from state aid and local receipts are unlikely to increase. To 
minimize the impact on residential real estate taxes, the Finance Committee will carefully scrutinize all 
spending requests that go beyond its annual budget guideline. Good management and a willingness by 
budgeting agencies to reduce or shift personnel to meet changing service needs are also essential. 
Nonetheless, the Finance Committee anticipates that although it may not recommend overrides to 
support the operating budget each year, as has been the case in FY '09 and again in FY '10, overrides are 
likely to be needed on a recurring basis. 



3. Revenues 

Total town revenues for FY '10 are projected at $28,265,859 (excluding Water Department revenues), a 
0.1% decrease as compared to FY '09. Revenue from state aid, local receipts and excluded debt will all 
decrease. The decrease in local receipts and part of the decrease in state aid reflect the effects of the 
recession. However, the majority of the decrease in state aid and the decrease in revenue from excluded 
debt are related to the retirement of the debt from the renovation of the Lincoln Public Schools in 1996. 

The pie chart shows the revenue categories and the percentages of total revenue that they represent. The 
categories are real estate taxes (tax levy and excluded debt), local receipts, state aid, Free Cash, and 
other available funds. 



Revenues by Category: FY10 


Other Available 
Funds -\ 
0.5% \ 


Free Cash 

7.7% 


State Aid 

6.8% ~~y 




, ._ 


Local Receipts ^^^^l 
8.0% /PR 






Excluded Debty \ 

3.0% V 






— ' L Tax Levy 

74.0% 







Proposition 2 V 2 allows towns to raise real estate taxes by 2.5% a year without an override. The tax levy 
may also increase because of taxes attributable to new construction. For FY' 10, the tax levy is projected 
to represent 74.0%> of revenue. As compared to FY '09, the tax levy is projected to increase by $998,210, 
including $498,281 from Proposition 2 Vi and $491,000 from new construction, including "The Groves 
at Lincoln," the Deaconess Abundant Life Community that was approved at the Special Town Meeting 
in November 2006. The renovation of the Lincoln Mall also generates real estate tax revenue. 

Additional property tax revenues may be raised through debt exclusion, following approval by a two- 
thirds vote at Town Meeting and a majority vote at the Town Election. Excluded debt includes property 
tax revenues that pay for such Town debt (for example, a new fire truck, new buildings or major repairs 
to roads or existing buildings) as well as the Lincoln portion of the principal and interest payments for 
such debt for the Lincoln- Sudbury Regional School District. When payment is complete, the debt is 
retired and the property tax to fund the project is no longer collected. In FY '10, excluded debt is 
projected to represent 3.0% of revenues. 



The application of Free Cash is projected to provide 7.7% of FY '10 revenue. In October 2008, the 
Department of Revenue certified Free Cash for the Town from FY '08 at $3,153,308. This represented a 
2.2% increase from the amount certified in October 2007, which was $3,084,568. Of the FY '10, total, 
$876,965 represented Free Cash that remained from prior years; this is the major component of the 
Town's emergency reserves. Other contributors to the Free Cash balance were: (1) turn backs from the 
Reserve Fund and Health Insurance and (2) receipts in excess of budget, such as for licenses and permits 
and the provision of benefits for employees at the Hanscom Campus of the Lincoln Public Schools. 
Building permit revenues for the construction of "The Groves in Lincoln" were $564,613. The Free 
Cash balance allowed the Finance Committee to propose a budget that can be funded without an 
operating override. 

Local receipts (8.0% of projected revenue) include excise taxes, rental fees, license and permit fees, 
investment income, cell tower income, and other fee income, such as parking, recreation and ambulance 
fees. 

State aid (6.8% of projected revenue) includes Chapter 70 (education reform) funds, lottery, and other 
assistance. State aid for FY '10 is not yet known (the state budget is settled after the Town budget) but is 
projected to decrease by 10% as compared to FY '09, (exclusive of the end of state aid related to 
payment for the construction at the Lincoln Public Schools). If the actual decrease is smaller, the 
difference will accrue to Free Cash. If the actual decrease is greater, the Town will use available Free 
Cash to make-up the difference. 

Other available funds (0.5% of projected revenue) are a small category of miscellaneous items, such as 
payments from the Water Department and Hanscom Air Force Base for certain services provided by the 
Town. In general, the amounts received are offset by corresponding debits. 



4. Operating Expenditures 

Total town operating expenditures are the total of the General Fund and the Water Enterprise Fund. The 
Water Department's operating budget ($1,041,401 for FY '10) is funded entirely through fees paid by 
water consumers. The General Fund budget includes all other operating expenditures. 

The proposed FY '10 budget is $28,154,030. The General Fund total is $27,1 12,629. The General Fund 
budget for FY '10 is about $47,000 less than the FY '09 budget. The reason is a decrease in debt service 
(other than the high school building) from $1,282,470 to $448,013; the Town has retired the debt for 
renovation of the Lincoln Public Schools in 1996. 

The pie chart shows the breakdown of expenditures by category (excluding Water Department 
expenditures). Education is the largest component, representing 47.7% of General Fund expenditures. 
This includes the Lincoln Public Schools, the Lincoln-Sudbury Regional High School and the 
Minuteman Regional High School. For the two regional schools, the education component includes all 
costs to Lincoln, including debt service, pensions and insurance. For the Lincoln Public Schools, debt 
service, pensions and insurance are not included in the education component; they are part of the Town 
expenditures for these items. 



Expenditure by Category: FY10 


Pensions & Insurance 


General Government 


20.1% "V 


/~ 8.4% 




"""^v. Public Safety 


Debt Service / 


^-^^ 11.7% 


1.7% "X / 




Culture & Recreation N.Z.. 




4.9% """^j^^SSssw 




Human Services _^s h^ 




0.7% / \ 




Public Works & / \„^_ 




Facilities -* 




4.8% 






Education 




47.7% 



The growth in the appropriated budget for the Lincoln Public Schools is 2.5%, exclusive of pensions and 
insurance. The budget for the regional school district is shared between Lincoln and Sudbury; it reflects 
a three-year rolling average of the number of students enrolled from each town. The FY '10 
apportionment ratio is 15.49% for Lincoln and 84.51% for Sudbury, which is a higher percentage for 
Lincoln than in FY '09. The growth in Lincoln's portion of the high school budget is projected to be no 
more than the growth allowed by the Finance Committee's 2.5% budget guideline; if there is no override 
in Sudbury the increase will be smaller. 

The growth in the General Government budget is 2.4 %. The growth in the Public Safety budget is 2.9%. 

Pensions and Insurance expenditures for FY '10 are projected at $5,447,994, compared to $5,164,744 for 
FY '09, a 5.5% increase. They represent 20.1% of General Fund expenditures. Debt service, excluding 
the debt service for the Lincoln-Sudbury Regional High School, is $448,013, a 65.1% decrease from FY 
'09. 

Although more moderate in FY '10 than in prior years, the growth in required non-discretionary 
expenditures, such as pensions and insurance (and in particular health insurance) consumes most of the 
Town's annual increases in revenues and drives the need for consideration of override budgets to simply 
maintain services. 



The categories of operating expenditures are covered in more detail in the departmental section of the 
report. 



5. Capital Expenditures 

The Capital Planning Committee (CPC) makes capital expenditure recommendations. The CPC has one 
representative each from the Board of Selectmen, the K-8 schools, the Finance Committee, the Library, 
the Conservation Commission, and two at-large members; the assistant Town Administrator is ex- 
officio. This diverse membership promotes an effective and objective discussion of each request. 

The CPC reviews all requests for equipment and facility and infrastructure construction or 
improvements with a life of 5 years or more and a value of at least $15,000. It also reviews maintenance 
warrant articles. The CPC strongly believes that timely maintenance is the best way to protect the 
Town's investment in capital infrastructure. All proposed capital expenditures are also assessed to 
determine whether they might qualify for funding under the Community Preservation Act. Appropriate 
requests are referred to the Community Preservation Committee for their review. 

Most approved capital expenditures are financed within the annual budget. Expensive items with a long 
useful life may be proposed for debt exclusion (bonding), which requires approval at Town Meeting and 
the Town Election. Bonding allows the Town to finance the purchase and spread the cost of that item 
over several years, outside of the limitations of Proposition 2 l A. 

For FY '10, the Finance Committee set ceilings of about $450,000 for capital expenditures within the 
annual budget and $230,000 for maintenance warrant articles. It also recommended that the replacement 
of the field house roof at the Lincoln Public Schools be funded through a capital outlay exclusion. This 
exclusion requires majority approval at both Town Meeting and the Town Election. The funds will be 
raised and expended in FY TO; thus, no money will be borrowed. A capital outlay exclusion has no 
effect on taxes in subsequent years. 

Total initial requests were $1,977,067. The CPC suggested the following disposition: 

Recommended funding for capital: $451,750 

Recommended funding for $234,000 

maintenance: 

Recommended for capital exclusion: $230,000 

Withdrawn from consideration: $1,061,317 



6. Community Preservation Act 

The Town of Lincoln approved the Community Preservation Act (CPA) in November 2002. Pursuant to 
the CPA, the Town levies a surcharge of 3% on Lincoln real estate bills. These local CPA revenues are 
matched by the state from a dedicated matching fund. Through FY '07, the state matched local CPA 
revenues 1 00%. Due to an increasing number of cities and towns participating in the CPA, and a decline 
in funds to the state matching fund, the state match was 63% in the first round of funding for FY '08. 
Only cities and towns that levy the 3% CPA surcharge are eligible for additional state funds in the 
second and third rounds of funding. Thus, Lincoln received a total match of 81% base on its FY '08 
surcharge. Current forecasts are for a 35% first round match for FY '09. 

The CPA requires that a Community Preservation Committee (CPC) be formed with four members 
appointed by the Selectmen and five other members nominated from each of the following: 
Conservation Commission, Housing Commission, Historical Commission, Planning Board, and 
Recreation Committee. The Act allows the Town to spend CPA money for affordable housing, historic 



10 



preservation, land conservation, and recreation. Spending must be recommended by the CPC and 
approved at Town Meeting. 

At Town Meeting in March 2003, the Town authorized the use of CPA funds to purchase a state-owned 
lot on Sunnyside Lane to be used for affordable housing ($1 19,000), to "buy-down" a condominium for 
affordable housing ($150,000), to replace the roof on the historic Pierce House ($80,000), and for 
administrative expenses ($5,000). 

At Town Meeting in March 2004, the Town authorized the use of CPA funds to build three affordable 
housing units on Sunnyside Lane ($239,500), to repair windows at the Library ($75,000), to provide 
funds to the Conservation Commission for open space purchases ($163,500), to inventory Lincoln's 
historic properties ($15,000), and to create a model historic preservation easement ($5,000). 

At Town Meeting in April 2005, the Town authorized the use of CPA funds to contribute to the 
purchase price of the Harrington-Row properties ($350,000), for construction of affordable housing 
units and condominium buy-downs ($434,000), to replace the roof on the Library ($461,750 authorized, 
$247,000 spent), and to prepare an engineering design for an historic documents vault ($24,000). 

At Town Meeting in March 2006, the Town authorized the use of CPA funds to replace windows at the 
Library ($420,000 authorized, $298,000 spent ), to construct a tot lot at the Codman Pool ($50,000 
authorized, $45,000 spent), to implement safety features at the Pierce House ($19,000), to design a fire 
suppression system for the Library ($14,000), to provide funds to the Conservation Commission for 
open space purchases ($36,500), and to fund the Affordable Housing Trust ($900,000 authorized, $0 
spent). 

At Town Meeting in March 2007, the Town authorized the use of CPA funds to improve the Library fire 
suppression/detection system ($54,254), to contribute to the purchase price of the Booth property 
($250,000), for structural repairs to the Pierce House ($155,800), to repair an historic monument in the 
Bemis Hall Cemetery ($4,300), to preserve and protect historic records in the office of the Town Clerk 
($7,720), and to fund additional consulting services to complete the Town Building Needs Assessment 
($25,000). 

At Town Meeting in March 2008, the Town authorized the use of CPA funds to construct a new historic 
artifacts archive at the Library ($465,097), to provide funds to the Conservation Commission for open 
space purchases ($25,585), to manage "invasive" plants on Town conversation land ($31,000 authorized, 
$26,000 spent), to update the Town's Housing Plan ($12,000 authorized, $0 spent), to fund the 
Affordable Housing Trust ($900,000 authorized), to improve the Library fire suppression/detection 
system ($63,288), and for administrative expenses ($6,000). 

For March 2009 Town Meeting, the CPC anticipates recommending funding for Pierce Park, Codman 
Farm, the Historical Commission, historic document preservation, the Affordable Housing Trust, Bemis 
Hall, the Pierce House, and the Conservation Commission. 



11 



The following chart summarizes money raised and appropriations to date. 

CPA Revenues and Appropriations 



Revenues 


FY03-04 


FY05 


FY06 


FY07 


FY08 


FY09* 


Total 


Town 


$439,706 


$470,665 


$532,920 


$590,877 


$583,127 


$557,922 




Revenues^ 
















State Match 


203,365 


220,879 


461,436 


500,519 


517,657 


412,288 




Total Revenues 


643,071 


691,544 


994,356 


1,091,396 


1,100,784 


970,210 


$5,491,361 


Appropriations" 
















Housing 


269,000 


239,500 


434,000t 






900,000 




Historic 


79,700 


95,000 


271,047| 


331,182 


246,731 


528,385 




Conservation 




163,500 


350,000f 


36,500 


250,000 


51,683 




Recreation 








45,191 








Administrative 


5,000 










6,000 




Total 


353,700 


498,000 


1,055,047| 


412,873 


496,731 


1,486,068 


$4,302,419 


Appropriations 

















* revenues not yet certified 
| includes interest earned 

# actual amount spent is shown, where less than appropriation 
t bonded over 10 years 



7. Governmental Accounting Standards Board Statement, No. 45 

Governmental Accounting Standards Board (GASB) Statement No. 45, Accounting and Financial 
Reporting by Employers for Postemployment Benefits Other Than Pensions, requires state and local 
governments to revise the way in which they report their the costs and obligations related to post- 
employment healthcare and other non-pension benefits. These are also known as other post-employment 
benefits, or OPEB. In the past, most state and local governments charged themselves only for the 
payments made to retired employees each year. However, GASB 45 calls for these governments to 
recognize the benefits that have already been earned by active and retired employees as well as the 
benefits active employees will earn in the future. 

For Lincoln, this change was effective for FY '09 financial statements. Under GASB 45, the Town is 
recognizing a significant OPEB liability for benefits to be received through its Postretirement Medical 
and Life Insurance Plan. 

Based on an actuarial study, the initial valuation of the Town's OPEB liability was $61.7 million. This 
figure represents the present value of benefits earned to date. The amount can be spread, or amortized, 
over a period of up to 30 years. For Lincoln, this amortization results in an annual contribution of $4.9 
million to fully fund the liability. Towns are not required to fully fund the liability, although it must be 
disclosed on financial statements. However, it is good municipal financial practice to develop a plan for 
reducing the liability, and to begin to implement it. If an accrued liability is not funded, it could 
adversely impact the Town's bond rating. 

A number of strategies are available to towns to address the overall liability and the annual amortization 
amount. These include establishing a trust fund in which monies are held specifically to fund OPEB 
obligations and invested in order to finance the benefit payments when due in the future. By establishing 



12 



a trust fund and making contributions to it, governments may use a higher discount rate to calculate the 
present value of the benefit liability, and thereby reduce it. 

In March 2008, Town Meeting petitioned the General Court to authorize Lincoln to establish a Post 
Employment Health Insurance Trust Fund. Subsequently, the legislation was approved and, on January 
10, 2009, Governor Deval Patrick signed it into law. Under Warrant Article 20, Town Meeting will be 
asked to authorize a transfer of $100,000 to this trust fund. 

Another strategy is to adopt a provision of Massachusetts state law that revises the type of health care 
coverage offered to Town employees. Known as Section 18 of Chapter 32B of Massachusetts General 
Law, adoption of the section requires all eligible retirees to enroll in Medicare Part B for their health 
care coverage. Retirees would also be required to purchase supplemental coverage (Medex); the Town 
would pay 60% of the cost and employees 40%. The Lincoln-Sudbury Regional High School as well as 
the Town of Sudbury and other nearby communities have already approved Section 18. 

Under Warrant Article 34 at Town Meeting, Lincoln will be asked to adopt Section 18. If the section is 
adopted, the Town's OPEB liability would be reduced to about $43 million and the annual contribution 
to fully fund the liability would be reduced to $3.0 million. In addition, starting in FY '1 1, there will be 
additional savings from a one-time decrease in the annual cost of health insurance for retirees. 

The funding challenge posed by GASB 45 developed over many years and Lincoln will need to address 
the liability over many years. The Finance Committee will continue to work with the Town to develop a 
long-term strategy. It is anticipated that the annual contributions to the Post Employment Health 
Insurance Trust Fund will increase. 

8. Property Tax 

The table shows the estimated tax impact on an average house of the proposed FY '10 budget. The 
estimate assumes an FY09 assessment value for the average single family home of $1,059,665. FY10 
assessment values will be determined in the fall when the Town sets its tax rate. 



Town of Lincoln 




FY 


'10 Estimated Tax 


Impact 














FY '09 




FY'10 




Average Tax Bill 








$11,466 




$11,898 




$ Increase 










$432 




% Increase 










3.8% 




Capital Outlay 
Exclusion for Field 
House Roof 
Replacement 
($230,000) 


$ Increase 










$127 




% Increase 










1.1% 




Total Tax Bill with 
Capital Outlay 
Exclusion 












$12,025 




$ Increase 










$559 




% Increase 










4.9% 



13 



9. Looking Forward 

The Finance Committee works closely with the Town, the Lincoln Public Schools, Lincoln-Sudbury 
Regional High School, and independent Boards to anticipate the Town's future needs and to analyze the 
financial impact of these needs and various policy options for addressing them. The Town's land use 
choices, including changes in the number and types of houses, impact school enrollment and 
infrastructure requirements. The Town's fiscal choices usually impact the residential property tax. 
Although the FY '09 budget and the proposed FY '10 budget can be funded without an operating 
override, the committee may find it necessary to recommend at override to the Town in FY '11 or a 
subsequent year. 

In the years ahead, the immediate budget challenge will be to manage Town finances prudently during a 
profound recession. This will require flexibility in responding to revenue forecasts that will frequently 
change, budgetary discipline, and moderation in the pursuit of new spending initiatives. At the same 
time, the Finance Committee anticipates the need to plan for major capital projects, such as those for the 
maintenance or renovation of Town buildings and for the renovation or replacement of buildings at the 
Lincoln Public Schools. 

At the moment, the Town is relatively underinvested in major capital projects as compared to its 
spending on the operating budget. One reason is that the debt for the construction at the Lincoln Public 
Schools in 1996 is just being retired. In FY TO, funding for capital projects, such as the roads project, 
the regional high school, and the field house roof, is projected to be about 4% of operating expenditures. 
Prudent municipal management suggests that funding for major capital projects should represent 
between 5 and 12% of operating expenditures. Although such projects may not be undertaken until the 
economy has recovered or is starting to recover, the committee will work with the Town, the Lincoln 
Public Schools, and the Capital Planning Committee to plan for these projects and to sequence capital 
expenditures so as to minimize year-to-year changes in payments for debt exclusion. The Finance 
Committee will also work with the Town to develop a long-term plan for responding to GASB 45 and 
for funding the Post Employment Health Insurance Trust Fund. 

The Finance Committee will continue to place a high priority on maintaining adequate Emergency 
Reserves, working with the Town for expanded tax relief for those homeowners on limited or fixed 
incomes, and advocating for continued participation in the Community Preservation Act program. 



14 



General Government 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$1,904,080 


$2,231,183 


$2,285,093 



General Information 

General Government includes: Board of Selectman, Finance Committee, Town Offices, Legal Services, 
Reserve Fund, Assessors, Law Department, Town Clerk, Registrar of Voters, Conservation 
Commission, Planning Board, Board of Appeals, Town Report and Town Buildings. The largest account 
is Town Offices, which includes personnel costs and administrative and financial department expenses. 

Key Issues 

• The FY TO budget is a level services budget with the exception of an increase of $ 10,000 for 
information technology, including hardware and software maintenance. 

• The Reserve Fund is part of the General Fund, and is intended to cover extraordinary and 
unforeseen needs of the Town, the Lincoln Public Schools, and independent Boards. It is funded 
at $450,000. 

• FY TO is the second-year of a three-year collective-bargaining agreement. 

Warrant Articles 

• Article 1 1, Information technology strategic planning: $30,000. 

• Article 12, Information technology, scan to personal computers: $3,500 

• Article 13, Information technology, computers: $20,000. 

• Article 20, Funds for Post Employment Health Insurance Trust Fund: $100,000 

• Article 23, Town-wide building maintenance: $83,000. 

• Article 27, Bright Light Award: $500. 

• Article 39, Acceptance of Section 18 



General Government 














i 

20% 


$2,000,000 J 


A 


.:; 


mm 






























mm 


















15% 


$1,500,000 • 

0) 








?1 




;£; 












w& 












sz 
10% % 


3 




















J 
















2 


TJ 




















f 




*f;f; 












o 


S $1,000,000 
























■■'■■:: 












5% c 


K 




















■ 
















0) 

o 


111 












■' 






/ 


















■ 0% o. 


$500,000 ■ 








m 










/ 






•;:'■: 












-5% 


$- • 








: 




■ 






I 


;'. : 
















-10% 


$(500,000) J 


^.«ai>,,,,,,, t ^,jawt~.«,^..,Ms^, ^jmM*™*, ■wa.-».-i 




L- t-J 






-15% 


FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 


ED Expenditures -♦—Percent Growth 



15 



Public Safety 



FY '08 
Actual 


FY '09 
Budget 


FY '10 

Proposed 


$2,924,643 


$3,072,120 


$3,162,443 



General Information 

Public Safety includes the police department, the fire department, emergency medical services, the 
building department, the communications center, emergency management and the dog officer. 

Key Issues 

• The FY '10 budget is a level services budget. 

• There is no change in staffing. 

• F Y ' 1 is the second-year of a three-year collective bargaining agreement. 

Warrant Articles 

• Article 9, Firefighter bunker gear: $40,000. The funds are to purchase protective clothing and 
equipment for firefighters. 

• Article 10, Police-two cruisers: $60,000. The funds are to replace 2 police cruisers, following 
annual replacement schedule. 



3 $2,000,000 ■■ 



Public Safety 



FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY 



| E^3 Expenditures -♦- Percent Growth j 




16 



Lincoln Public Schools 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$8,319,489 


$9,054,364 


$9,280,723 



General Information 

As in prior years, the Lincoln Public Schools are working to maintain and improve their educational 
programs, within the fiscal constraints established by the budget. The schools, with the assistance of a 
facilities subcommittee, are actively engaged in building and campus maintenance. The efforts are 
supported with Capital Planning Committee (CPC) funds. 

The School Committee has completed a facilities master plan, met with the Selectmen and the Finance 
Committee, and submitted a "statement of interest" to the Massachusetts School Building Authority. 
The statement of interest is the first step in seeking state approval and funding for a school building 
project on the Ballfield Road campus. If such a project moves forward, it would take a least several 
years to plan and to develop an approach to funding. 

Implementation of a technology initiative began in FY '08, continued in FY '09, and should be 
completed in FY' 10. The CPC has recommended that the Town fund the final year of the three-year 
"lease to own" option for computer hardware. CPC funding has provided hardware acquisition, a new 
technology lab, the purchase of interactive white boards, and additional technology infrastructure 
enhancements. 

The operating budget supports continued professional development for the faculty. Program 
improvement initiatives funded in FY '09 have been successfully implemented. These include a new 
mathematics curriculum for kindergarten to grade 5, full day kindergarten, an expansion of world 
language, beginning in grade 4, and an expanded elementary science curriculum. Students in grades 7 
and 8 have also been able to take online classes through the Virtual High School Project. This is one 
example of how the school has addressed recommendations made by the Task Force on High Achieving 
Students. 

Initiatives in FY' 10 include new math materials for grades 6 to 8, an expansion of the technology 
engineering program from grade 6 to grades 7 and 8, and professional development for the faculty. 
Efforts to narrow achievement gaps and to support advanced learning opportunities will continue. 

Key Issues 

• Enrollment in FY '10 is projected to decrease slightly, from 625 to 615 students. The number of 
classroom sections is expected to be 34, as compared to 32 in FY '09. The class sizes are 
consistent with School Committee policy, as revised in 2007, and reflect the district's 
commitment to maintain small class sizes, a hallmark of the Lincoln Public Schools. Specific 
changes are the result of the size of specific grade level cohorts. 

• Personnel costs represent about 84% of the school budget. The Lincoln Teachers Association is 
in the first year of a three-year contract. Contracts for custodians and secretaries will be 
negotiated this spring. 



17 



Special education costs and reimbursement are projected to remain level. The budget includes 
about $85,000 of "circuit breaker" reimbursement and $53,000 of Medicaid reimbursement, both 
received for expenditures in prior years. 

The METCO program brings students from Boston to the Lincoln School and is viewed by the 
School Committee as a fundamental means of educating children about how to live in a diverse 
world. Recent adjustments to the State budget have reduced METCO funding for FY '09 in the 
middle of the year. The level of funding of the FY' 10 METCO grant is uncertain. The School 
Committee will respond once the State budget is approved. 



Warrant Articles 



Article 14, Instructional technology equipment: $1 10,000. 

Article 15, Air conditioning compressor: $16,500. 

Article 16, Brooks asbestos abatement: $95,750. 

Article 17, Hartwell curtain wall replacement design: $21,000. 

Article 18, Field house roof replacement: $230,000 

Article 21, Transfer Medicaid reimbursements into budget: $53,000. 

Article 25, Maintenance, classroom rehabilitation, exterior painting and repairs: $94,000. 



Lincoln School 




FY'03 FY'04 FV05 FY'06 FY'07 FY'08 FY'09 FY'10 
-♦-Percent Growth | 



18 



Lincoln-Sudbury Regional High School 





FY '08 
Actual 


FY '09 
Budget 


FY '10 

No Sudbury 

Override 


FY'10 

Possible 
Sudbury 
Override 


Total Budget: 


$25,978,883 


$26,064,093 


$26,496,260 


$27,056,856 


Offsets: 


3,787,654 


3,827,595 


3,749,512 


3,749,512 


Total Assessment: 


22,460,358 


22,145,162 


22,671,377 


23,328,458 


Lincoln Share: 


$3,297,558 


$3,372,945 


$3,518,870 


$3,605,706 



In this table, the Lincoln share for the FY '09 budget is the final share under the assessment; this 
was calculated after Town Meeting in March 2008. The FY '09 gift from Lincoln to the high 
school of $111,036 was outside of the assessment and does not contribute to it. 

General Information 

Enrollment at Lincoln-Sudbury Regional High School is projected to remain level at 1,640 for FY' 10. 
As of October 1, 2008, 237 Lincoln students were enrolled. Enrollment grew continuously during the 
prior 20 years, including a 52% increase (558 students) from FY '98 to FY '08. Enrollment is expected 
to increase in FY '11, and reach 1,748 students by FY '14. The new high school building was built to 
accommodate approximately 1,850 students. 

Lincoln's share of the total regional school district assessment is based on a three-year rolling average of 
its enrollment. Lincoln's share will increase from 15.19% in FY'09 to 15.49% in FY '10. Lincoln's 
share, which was generally in the 12-14% range during the 1990's, has remained in the 14-16% range 
since 1997. 

A regional school district's budget includes all costs incurred, including items not normally found in 
local school budgets, such as health and life insurance, workers' compensation, property and casualty 
insurance, FICA, retirement assessments, and debt service. For all municipal entities, growth in these 
non-discretionary costs exerts pressure on the discretionary aspects of the budget. 

The "total budget" shown in the table, however, does not reflect certain expenses, which are offset by 
payments from outside sources. These include: bond premium offsets; building use fees; 
activities/athletics participation fees; parking permits; grants (e.g. METCO); tuitions; and state special 
education "circuit breaker" aid. The "offsets" include certain other amounts that are applied to reduce 
the assessment, including: reapportionment of prior years' unbudgeted revenues and unexpended 
budgeted expenses (as discussed below); Chapter 70 state-aid for education and transportation; Medicaid 
reimbursement; and miscellaneous fees. 

According to the regional agreement, the lower of the two towns' budgets determines the regional school 
district's budget. At the time of writing this report, the Sudbury Board of Selectmen have voted against 
putting an override proposal on the warrant for Sudbury's Town Meeting. However, they have also 
expressed an intention to postpone consideration of their FY ' 10 budget to a later time than their 
scheduled Town Meeting. Consequently, because an override may still be proposed and approved in 
Sudbury, the high school budget being proposed for approval at Lincoln Town Meeting provides 
sufficient money to fund the Lincoln share of either a Sudbury override or no-override budget for the 



19 



high school. If there is an override in Sudbury, the cost to Lincoln will be no more than that allowed for 
under the 2.5% budget guideline that the Lincoln Finance Committee provided to the high school, the 
Town, the Lincoln Public Schools, and the Library. If there is not an override in Sudbury, the cost to 
Lincoln will be less. 

A Sudbury override budget might increase the high school's operating budget by 4.8% and thus the total 
budget by about 3.8% over the FY'09 budget. Non-discretionary cost increases, however, would likely 
necessitate a reduction of about 1.5 FTE's of professional staff and 1.5 FTE's of support staff. 

A Sudbury no-override budget would increase the operating budget by 2.4% and thus the total budget by 
1 .7% over the FY '09 budget (about 2% over the FY '08 budget). As a result, the high school projects 
that it will need to eliminate 6 FTE's of professional staff, one of the current four housemasters, and 4.5 
FTE's of support staff (including custodial staff). 



Key Issues 



The Sudbury override and no-override budgets will both result in reductions of professional staff, 
increases in class size, and increases in teacher loads, as well as reductions of supplies and 
materials. Both budgets will both move the high school further away from accomplishing its 
goal of reducing class sizes and teacher loads to 2004 levels, when there were 220 fewer 
students. Under the Sudbury no-override budget, the percentage of students in classes exceeding 
25 will increase to approximately 80% in math and science, 70% in history, and 65% in English. 

The Sudbury no-override budget is expected to result in the reduction or elimination of certain 
curriculum offerings (e.g. curtailing of Latin, music, and applied technology) and certain 
athletics offerings. 

A new three-year teacher' s-union contract is currently being negotiated. The FY '10 budgets for 
the high school assume a 2% cost-of-living salary-adjustment and continuation of existing "step" 
increases. The budgets utilize projected actual costs for utilities, special education, and 
transportation, and a reduction of 20% in most other general expenses. Fees and other direct 
offsets are assumed to be the same as in FY'09. 

The Middlesex County Retirement System assessment for the pensions of eligible (20+ 
hours/week) non-teaching staff is budgeted to increase 5.7% over FY' 09. Recent investment 
declines will not be reflected in the system's assessments until FY' 12. The pensions of teachers 
and eligible administrators are provided by the Massachusetts Teachers Retirement System, for 
which the high school does not make an employer contribution. 

Health insurance, for both active employees and retirees, is purchased through the Minuteman 
Nashoba Health Group, a purchasing group that is self-insured for most health plans. The high 
school currently contributes 75% of the premium cost and employees 25%. Premiums have been 
set to increase 6% over FY '09. The Lincoln- Sudbury School Committee recently adopted 
Section 18 of Chapter 32B, which will save approximately $125,000 of retiree health insurance 
costs in FY' 10, by mandating that retirees enroll in Medicare as the primary payor (thus limiting 
the high school's cost to 75% of the premiums for supplemental insurance). The adoption of 
Section 1 8 will eventually have a greater impact as more retirees are eligible for Medicare and 
the future funding of retiree benefits decreases. 



20 



• The high school anticipates that its Chapter 70 state aid and transportation aid will be level with 
FY'09. 

• Interest on the debt service incurred for the new high school building will decrease by $1 1 8,500 
from FY'09 because long-term bonds were issued with level-principal payments. 

• Like Lincoln's Reserve Fund, which is maintained to cover emergency and unexpected expenses 
outside of the budget, the regional school district maintains an Excess and Deficiency (E&D) 
Fund. Lincoln's policy is to maintain its reserves at a level of at least 3% of the operating 
budget. Under state law the high school's E&D Fund can be funded at up to 5% of the operating 
budget. Under the regional agreement, however, funding of the E&D Fund requires the approval 
of the Finance Committees of both towns. As a result of fiscal policy in Sudbury and a standing 
practice of returning unanticipated revenue/unexpended budgeted expenses to Lincoln and 
Sudbury, the E&D Fund has remained for years at $381,000 (about 1 .4% of the regional school 
district's operating budget). 

Warrant Article 

• Article 28, Lincoln-Sudbury Regional High School Stabilization Fund 



Lincoln LSRHS Assessment 



2 

3 $2,000,000 



!>j $1,500,000 



E^ Expenditures 
-Percent Growth 




FV03 FV04 FV05 FV06 FV07 FY'08 FY'09 FY 10 



21 



Minuteman Regional High School 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$110,873 


$86,654 


$52,640 



General Information 

The Minuteman Regional High School, which is in Lexington near the Lincoln border, is a four-year 
career and technical high school serving the member towns of Acton, Arlington, Belmont, Bolton, 
Boxborough, Carlisle, Concord, Dover, Lancaster, Lexington, Lincoln, Needham, Stow, Sudbury, 
Wayland and Weston as well as other cities and towns in eastern Massachusetts. It offers a choice of 
professional and occupational careers, a full college academic program, and an associated career 
exploration program. In addition to full-time enrollment for students in grades 9-12, Minuteman 
provides a variety of part-time, after-school, middle school, career and technical educational activities, 
and college and industrial linkages. 

The Minuteman Regional School Vocational Technical School District is funded by a combination of 
assessments from each of its municipal members, state and federal reimbursements, and tuition 
payments by non-member municipalities. Tuition assessment of member towns is based primarily on the 
proportion of their students attending to the total of member town enrollments. 



Key Issues 



About $10.4 million of Minuteman's estimated $17.5 million FY '10 budget will be assessed to 

member towns. The balance will be from tuition payments for students in non-member towns 

and government payments. 

As of October 2008, two full students that reside in Lincoln attended Minuteman. In February 

2009, full-time enrollment was 683 students. 

Minuteman offers a part time program that allows high school students to take part in elective 

technical training courses on a half-day basis. At present, few Lincoln- Sudbury Regional High 

School students take advantage of this program. Minuteman also offers "post graduate" programs 

to high school graduates. 

The FY '10 budget reflects cost savings achieved by reducing and reorganizing some programs. 

Career offerings are being expanded to include emergency medical technician training, 

certification in barbering, business legal and financial services and hospitality training. 



Warrant Article 



Article 42. This article would establish a stabilization fund as a mechanism for Minuteman to 
fund future capital expenditures. The district is not requesting any funding at this time. Funding 
would occur from internal fund transfers or future warrant article requests. Funding for such 
warrant article requests would require approval from all of the 16 member towns. 



22 



$200,000 f 



Minuteman Regional High School 
Lincoln Assessment 




)4 FY'05 FY'06 FY07 FY'08 FY'09 
| EMI Expenditures -♦— Percent Growth | 



23 



Public Works and Facilities 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$1,335,788 


$1,266,180 


$1,297,988 



General Information 

Public Works & Facilities includes Engineering & Consulting, DPW Operation & Maintenance, 
Snow & Ice Control, Street Lighting, Tree Warden, Building Maintenance, Rubbish Removal, 
Transfer Station and Cemetery. 

Key Issues 

• Following approval in FY '09, the Town will be spending $5.5 million to repair the town's 
major roadways starting in 2009. 

• Lincoln receives Chapter 90 funds from the state each year, typically about $200,000 depending 
on the state budget. These are primarily used to resurface secondary roads. 

• The FY '10 operating budget is a level-service and level-staff budget. 

• FY '10 is the second-year of a three-year collective bargaining agreement. 



Warrant Articles 



• Article 8, DPW wood chipper: $55,500. 

• Article 22, Chapter 90 appropriation for roads. 

• Article 26, pavement maintenance: $30,000. 




24 



Human Services 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$159,357 


$186,271 


$190,442 



General Information 

Human Services covers a broad range of programs. It includes the Board of Health, the Council on 
Aging, Veteran's Services, the Housing Commission, and the Minuteman Home Care Membership. The 
Council on Aging is the largest component. Lincoln has an agreement with Concord that provides for 
inspection services and health-related technical support. 



Key Issues 



The FY '10 budget is a level-services budget. There is no change in staffing. 

The budget includes $18,000 for veteran's benefits, an amount sufficient to cover the cost of 
one, twelve-month claim. The state reimburses 75% of town expenditures for Veterans services, 
so the net cost to the town of such a claim would be $4,500. 



Human Services 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY'10 



-Percent Growth 



25 



Recreation, Conservation Land, Celebrations, and Pierce House 





FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


Recreation 


$331,351 


$351,451 


$360,313 


Conservation 
Land 


$68,970 


$78,668 


$80,061 


Celebrations 


$18,986 


$21,020 


$21,565 


Pierce House 


$42,025 


$43,285 


$44,367 



General Information 

A six member Recreation Committee, half elected and half appointed by the Board of Selectmen, 
oversees the Recreation Department. Staffed by a director and assistant director, the department 
provides a range of recreational activities for citizens of all ages. It manages all of the Town's 
recreational facilities, including the tennis courts, playgrounds, playing fields and the Codman Pool. The 
department also operates a children's summer camp and schedules use of facilities at the Lincoln School 
campus for after-hours activities. 

Effective in 2007, the Recreation Department assumed responsibility for organizing town celebrations, 
including Memorial Day, all July Fourth festivities, and the Pierce Park Summer Concert Series. 

The conservation land budget includes expenses for the maintenance and recreational use of 
conservation land. 

Since FY x 07, personnel costs for the Pierce House have been included in this category. 

Key Issues 

• The FY' 10 budget is a level services and level staff budget. 

• The Recreation Department continues to recover approximately 90% of its costs from user fees. 



Recreation, Conservation Land , Celebrations and Pierce House 

$600,000 t ™ ■■ .... ™ ___™__-____-______ r 20% 



| $300,( 




FY03 FY'04 FY'05 FY'06 FY07 FY'08 FY'09 FY'10 



: _ II ipenditures 



-Percent Growth 



26 



Library 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$762,729 


$805,858 


$835,282 



General Information 

The Lincoln Public Library is open seven days a week during the winter months (57 hours) and five 
days a week during the remainder of the year. It maintains full service staffing and a book budget 
commensurate with the needs of a highly literate public. It is a member in good standing of the 
Minuteman Library Network. It provides access for residents to books, tapes, DVDs and reference 
materials from the facilities of the forty-one member towns' libraries. The Library continues to be 
extremely busy responding to the varied needs of residents. 

The Friends of the Lincoln Library sponsored a house tour and open house in October. The theme of the 
house tour was "Transitions" and featured Lincoln houses that had been renovated. This event was a big 
success and raised $10,000 for the Library. The open house welcomed Lincoln residents to the second 
living room. Library programs such as "Classic Jazz," "Photo Share," "The Write Stuff," Monday 
Mystery book group and Friday Morning book group, as well as programs for children were showcased. 
The event was a success; approximately 100 people attended. 



Key Issues 

• The FY' 10 budget enables the Library to meet the level of expenditures on books required to 
maintain state certification. Certification is a condition of the Town's continued participation in 
the statewide reciprocal borrowing program and qualifies the Library for some state funding. 

• The budget maintains current hours and services. 

• Approximately 1% of Lincoln residents volunteered at the Library in 2008! 

• Repairs and maintenance to the Library's physical plant continue. In 2008, the fire suppression 
system was extended to the sub-basement and attic as well as expanded into the basement. A 
standpipe was installed in the fire stairway. The Community Preservation Act funded these 
projects. 

Warrant Article 

• Article 24, Library building maintenance: $27,000. 



27 



Library 




FY'03 FY'04 FY'05 FY'06 FY'07 FY08 FY'09 FY' 10 



28 



Debt Service 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$1,256,726 


$1,282,470 


$448,013 



General Information 

Debt service represents principal and interest payments on the Town's outstanding loan obligations. It 
increases when Town Meeting authorizes short-term borrowing or the issuance of bonds. It decreases as 
the loans or bonds mature. Because principal is repaid on a level basis and interest is paid on 
outstanding balances, debt service is "front loaded" with high payments initially that decline as principal 
is paid down over time (unlike a mortgage payment that remains level throughout its life). Municipal 
bonds may not be retired on an accelerated basis in order to take advantage of declining interest rates. 
The Town of Lincoln has the highest bond rating available, AAA, from S & P. This means the lowest 
borrowing costs available for future indebtedness. 

Debt service for LSRHS is part of the high school budget. 



Key Issues 



Debt service for FY '10 is lower than debt service for FY '08 and FY '09 primarily because the 
Town is no longer paying for the renovation of Lincoln Public Schools in 1996. 

In FY '10, $220,000 of the debt service is for interest on short-term debt for the $5.5 million road 
project that was approved in 2008. In FY '1 1, the cost of the debt service will increase as 
permanent financing is secured for the road project. 





Debt Service 




$1,600,000 
$1,400,000 - 








■ 0% 
-5% 
-10% 




i 




EH3 Expenditures > 
-♦-Percent Growth | 


I 


v / \ 






































i; 


\ 


[7 


F^l 


-15% 


<fl 

0) 


$1,200,000 ■ 








|; 








: : 
















-20% 

.c 
-25% £ 


a 
.tr 

c 


$1,000,000 ■ 
$800,000 ■ 




1 




























-30% £ 
-35% = 


UJ 


$600,000 ■ 




| 




























- -40% o 

Q. 

- -45% 

-50% 




$400,000 ■ 


































-55% 




$200,000 • 


































-60% 






































-65% 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'08 FY'09 FY10 



29 



Pensions and Insurance 



FY '08 
Actual 


FY '09 
Budget 


FY '10 
Proposed 


$4,126,413 


$5,164,744 


$5,447,994 



General Information 

This category covers retirement insurance, unemployment insurance, health insurance, FICA/Medicare, 
life insurance, and general insurance, e.g., property and casualty. The overall increase for FY '10 is 
5.5%. 

The Town is a member of the Middlesex Retirement System and contributes annually to a retirement 
fund that covers public sector employees within the former Middlesex County. The assessment 
continues to grow each year because of an increasing number of participants and Lincoln's need to fully 
fund its pension liability by 2028. For FY '10, the cost is expected to increase by 9.8% as compared to 
FY '09; in FY1 1 it will increase by an additional 4.5%. The increase for FY '12 may be greater, because 
of the decreased value of the retirement system's investment portfolio. The decrease in value is not 
reflected in the FY '10 assessment. 

The Town offers several health insurance plans to its employees, including employees of the Lincoln 
Public Schools. These expenses are carried in this line item, not in the K-8 School Budget. Health 
insurance costs for FY '10 are expected to increase by 4.4% over FY '09. 

The Town also pays for unemployment, life insurance and employee related FICA/Medicare costs. 
State and federal law, personnel by-laws, and union contracts determine the Town's contributions. 

General Insurance includes worker's compensation, liability insurance, and the bonding of appropriate 
Town personnel. This cost of this insurance is not expected to increase in FY '10. 



Pensions and Insurance 


$5,000,000 ■ 












25% 














<'. ''. 






w $4,000,000 
















20% £ 










:■: 












s 


■o 

g $3,000,000 

a. 

X 






























15% c 

0) 






































a. 


$2,000,000 ■ 




1 


/ 






' ; 












: 




'■■■- ■"'■ 

■'. : 








10% 


$1,000,000 ■ 




M 


/ 


















ft 




.:.,,-, 








5% 
0% 




-Y03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 






cssaa Expenditures -♦- Percent Growth 


| 



30 





Water Department 




FY '08 
Actual 


FY '09 
Budget* 


FY '10 
Proposed* 


$889,296 


$981,447 


$1,041,401 



*Budget includes a $45,000 emergency reserve fund that reverts to the water surplus fund if not 
used. 

General Information 

The Water Department maintains Lincoln's water supply and distribution system and assures the quality 
of the Town's drinking water. Its operating budget is funded entirely through fees paid by water 
consumers. Revenues in excess of operating costs are contributed to a surplus fund, for capital or 
emergency use. The surplus fund balance is approximately $1.2 million. 

Key Issues 

• Lincoln's water usage is currently 80 gal/day/person. The state Department of Environmental 
Protection has requested that Lincoln reduce usage to 65 gal/day/person by 2017. The Water 
Department is considering various approaches to accomplish this reduction. 

• 
Warrant Article 

• Article 30, Water Plant Improvement 



$1,200,000 



Water Department 




FY'03 FY'04 FY'05 FY'06 FY'07 FY'i 

I ^^Expenditures -♦- Percent Growth 



FY'09 FY'10 



31 



TABLE 1 
FISCAL DETAIL 
FY2008-FY2010 



ACTUAL 

EXPENDITURES 

FY08 



CURRENT 

BUDGET 

FY09 



PROPOSED 

BUDGET 

FY10 



GENERAL GOVERNMENT 








1122 


SELECTMEN 










Personnel Services 


0.00 


400.00 


400.00 




Expense 
TOTAL 1290 


300.00 


3,000.00 


3,000.00 




300.00 


3,400.00 


3,400.00 


1290 


TOWN OFFICES 










Personnel Services 


701,389.24 


752,428.00 


771,530.00 




Expense 
TOTAL 1290 


254,799.71 


281,615.00 


298,005.00 




956,188.95 


1,034,043.00 


1,069,535.00 


11312 


FINANCE COMMITTEE 










Expense 
TOTAL 1310 


150.00 


200.00 


250.00 




150.00 


200.00 


250.00 


11322 


RESERVE FUND 










Reserve Fund Appropriation 
TOTAL 1320 


298,201.13 


450,000.00 


450,000.00 




298,201.13 


450,000.00 


450,000.00 


1137 


ASSESSORS 










Personnel Services 


38,293.08 


40,940.00 


48,136.00 




Expense 
TOTAL 1370 


70,221.65 


81,770.00 


77,650.00 




108,514.73 


122,710.00 


125,786.00 


11512 


LAW DEPARTMENT 










Expense 
TOTAL 1510 


93,702.33 


120,000.00 


120,000.00 




93,702.33 


120,000.00 


120,000.00 


1161 


TOWN CLERK 










Personnel Services 


78,022.55 


83,090.00 


87,656.00 




Expense 
TOTAL 1610 


1,706.13 


6,077.00 


6,077.00 




79,728.68 


89,167.00 


93,733.00 


1162 


REGISTRARS OF VOTERS 










Personnel Services 


150.00 


200.00 


200.00 




Expense 
TOTAL 1620 


5,947.06 


11,040.00 


11,250.00 




6,097.06 


11,240.00 


11,450.00 


1171 


CONSERVATION COMMISSION 










Personnel Services 


103,746.38 


116,040.00 


120,594.00 




Expense 
TOTAL 1710 


5,296.11 


7,300.00 


6,400.00 




109,042.49 


123,340.00 


126,994.00 


1175 


PLANNING BOARD 










Personnel Services 


105,385.88 


1 1 1 ,669.00 


118,681.00 




Expense 


7,364.06 


7,078.00 


3,035.00 



TOTAL 1750 



112,749.94 



118,747.00 



121,716.00 



32 



1 1 76 BOARD OF APPEALS 
Personnel Services 
Expense 
TOTAL 1760 

1195 TOWN REPORT 
Expense 
TOTAL 1950 

1191 TOWN BUILDINGS 
Personnel Services 
Expense 
TOTAL 1990 

TOTALS FOR GENERAL GOVERNMENT 



14,631.23 


20,763.00 


21,872.00 


1,407.31 


5,000.00 


4,536.00 


16,038.54 


25,763.00 


26,408.00 


13,966.61 


15,145.00 


15,475.00 


13,966.61 


15,145.00 


15,475.00 


48,598.72 


50,228.00 


51,271.00 


60,800.91 


67,200.00 


69,075.00 


109,399.63 


117,428.00 


120,346.00 


1,904,080.09 


2,231,183.00 


2,285,093.00 



PUBLIC SAFETY 








1211 


POLICE DEPARTMENT 










Personnel Services 


1,197,163.71 


1,224,811.00 


1,264,260.00 




Expense 


61,794.23 


71,279.00 


71,280.00 




TOTAL 2110 


1,258,957.94 


1,296,090.00 


1,335,540.00 


1221 


FIRE DEPARTMENT 










Personnel Services 


1,031,826.39 


1,066,505.00 


1,101,188.00 




Expense 


37,578.40 


54,910.00 


53,300.00 




TOTAL 2210 


1,069,404.79 


1,121,415.00 


1,154,488.00 


1231 


EMERGENCY MEDICAL SERVICES 










Personnel Services 


51,477.63 


63,929.00 


65,429.00 




Expense 


22,046.96 


23,252.00 


23,932.00 




TOTAL 2310 


73,524.59 


87,181.00 


89,361.00 


12442 


SEALER OF WEIGHTS & MEASURES 










Expense 


0.00 


0.00 


0.00 




TOTAL 2440 


0.00 


0.00 


0.00 


1249 


BUILDING DEPARTMENT 










Personnel Services 


154,982.15 


164,623.00 


168,527.00 




Expense 


4,459.36 


5,315.00 


7,040.00 




TOTAL 2490 


159,441.51 


169,938.00 


175,567.00 


1251 


COMMUNICATIONS CENTER 










Personnel Services 


244,098.16 


269,611.00 


277,206.00 




Expense 


24,994.35 


33,673.00 


33,673.00 




TOTAL 2510 


269,092.51 


303,284.00 


310,879.00 


1291 


EMERGENCY MANAGEMENT 










Personnel Services 


1,000.00 


1,000.00 


1,500.00 




Expense 


11,361.00 


10,700.00 


10,492.00 




TOTAL 2910 


12,361.00 


11,700.00 


11,992.00 


1292 


DOG OFFICER 









33 



Expense 
TOTAL 2910 



7,458.58 



8,402.00 



8,654.00 



7,458.58 



8,402.00 



1,654.00 



1299 PUBLIC SAFETY BUILDING 
Personnel Services 
Expense 
TOTAL 2990 

TOTALS FOR PUBLIC SAFETY 
EDUCATION 



12,703.57 
61,698.91 


14,280.00 
59,830.00 


14,637.00 
61,325.00 


74,402.48 
2,924,643.40 


74,110.00 
3,072,120.00 


75,962.00 
3,162,443.00 



1310 LOCAL SCHOOL SYSTEM 

Personnel Services & Expense 
TOTAL 3100 



8,319,488.76 9,054,364.00 9,280,723.00 
8,319,488.76 9,054,364.00 9,280,723.00 



1331 LINCOLN-SUDBURY REG HS 
Regional School District 
Assessment 
TOTAL 3310 



3,297,558.31 3,515,542.00 3,605,706.00 
3,297,558.31 3,515,542.00 3,605,706.00 



1 332 MINUTEMAN REG VOC TECH SCH 
Regional School District 
Assessment 
TOTAL 3320 

TOTALS FOR EDUCATION 
PUBLIC WORKS & FACILITIES 

1411 ENGINEERING & CONSULTING 
Expense 
TOTAL 4110 



110,873.00 



86,654.00 



52,640.00 



110,873.00 86,654.00 52,640.00 

11,727,920.07 12,656,560.00 12,939,069.00 



55,544.37 



55,544.37 



73,000.00 



73,000.00 



75,000.00 



75,000.00 



1 422 DPW OPERATION & MAINTENANCE 

Personnel Services 511,633.16 545,200.00 557,215.00 

Expense 220,554.53 208,200.00 225,080.00 

TOTAL 4220 732,187.69 753,400.00 782,295.00 



1 423 DPW SNOW & ICE CONTROL 
Personnel Services 
Expense 
TOTAL 4230 



57,026.49 
208,170.13 



265,196.62 



65,700.00 
45,700.00 



111,400.00 



67,318.00 
46,730.00 



114,048.00 



1424 



STREET LIGHTING 
Expense 
TOTAL 4240 



38,309.19 



38,309.19 



35,710.00 



35,710.00 



36,605.00 



36,605.00 



1427 



TREE WARDEN 
Expense 
TOTAL 4270 



5,380.00 



5,380.00 



5,950.00 



5,950.00 



6,100.00 



6,100.00 



1429 



DPW BUILDING 
Expense 



24,894.99 



25,760.00 



26,405.00 



34 





TOTAL 4290 


24,894.99 


25,760.00 


26,405.00 


1433 


RUBBISH REMOVAL 

Expense 

TOTAL 4330 


13,246.93 


12,885.00 


13,210.00 




13,246.93 


12,885.00 


13,210.00 


1434 


TRANSFER STATION 
Personnel Services 
Expense 
TOTAL 4340 


70,950.26 
114,221.36 


70,850.00 
147,600.00 


72,350.00 
141,700.00 




185,171.62 


218,450.00 


214,050.00 


1491 


CEMETERY DEPARTMENT 
Personnel Services 
Expense 
TOTAL 4910 


1,926.60 
13,930.00 


3,075.00 
26,550.00 


3,075.00 
27,200.00 




15,856.60 


29,625.00 


30,275.00 


TOTAL 
FACILI 


S FOR PUBLIC WORKS & 
TIES 

4 SERVICES 


1,335,788.01 


1,266,180.00 


1,297,988.00 


HUMAI 








1511 


BOARD OF HEALTH 

Expense 

TOTAL 5110 


24,157.00 


24,404.00 


24,982.00 




24,157.00 


24,404.00 


24,982.00 


1522 


MINUTEMAN HOME CARE 

Expense 

TOTAL 5220 


1,103.00 


1,136.00 


1,199.00 




1,103.00 


1,136.00 


1,199.00 


1541 


COUNCIL ON AGING 
Personnel Services 
Expense 
TOTAL 5410 


116,711.96 
13,199.95 


125,831.00 
15,900.00 


130,361.00 
14,900.00 




129,911.91 


141,731.00 


145,261.00 


1543 


VETERANS' SERVICES 

Expense 

TOTAL 5430 


4,185.00 


18,000.00 


18,000.00 




4,185.00 


18,000.00 


18,000.00 


1591 


HOUSING COMMISSION 

Expense 

TOTAL 5910 


0.00 


1,000.00 


1,000.00 




0.00 


1,000.00 


1,000.00 


1596 


CODMAN COMPLEX 

Expense 

TOTAL 5960 


0.00 


0.00 


0.00 




0.00 


0.00 


0.00 


TOTALS FOR HUMAN SERVICES 


159,356.91 


186,271.00 


190,442.00 



CULTURE & RECREATION 



1611 



LIBRARY 

Personnel Services 
Expense 
TOTAL 6110 



544,752.79 
154,265.88 



699,018.67 



578,053.56 
167,323.16 



745,376.72 



593,499.00 
174,783.00 



768,282.00 



35 



1612 



1631 



1651 



1661 



1662 



LIBRARY BUILDING 








Expense 


63,710.02 


60,481.00 


67,000.00 


SUB-TOTAL 


63,710.02 


60,481.00 


67,000.00 


Capital Outlay 






0.00 


TOTAL 6120 


63,710.02 


60,481.00 


67,000.00 


RECREATION DEPARTMENT 








Personnel Services 


263,476.40 


271,401.00 


279,563.00 


Expense 


67,875.00 


80,050.00 


80,750.00 


TOTAL 6310 


331,351.40 


351,451.00 


360,313.00 


CONSERVATION LAND 








Personnel Services 


54,674.00 


64,118.00 


67,411.00 


Expense 


14,295.63 


14,550.00 


12,650.00 


TOTAL 6510 


68,969.63 


78,668.00 


80,061.00 


CELEBRATIONS COMMITTEE 








Expense 


18,986.30 


21,020.00 


21,565.00 


TOTAL 6610 


18,986.30 


21,020.00 


21,565.00 


PIERCE HOUSE 








Personnel Services 


42,025.00 


43,285.00 


44,367.00 


TOTAL '016620 


42,025.00 


43,285.00 


44,367.00 



TOTALS FOR CULTURE & RECREATION 
DEBT SERVICE 



1,182,036.02 1,300,281.72 1,341,588.00 



1712 



SCHOOL CONSTRUCTION 1996 





Principal Long-Term Debt 
Interest Long-Term Debt 


1,000,000.00 
90,000.00 


1,000,000.00 
30,000.00 






TOTAL 7120 


1,090,000.00 


1,030,000.00 


0.00 


1734 


PUBLIC SAFETY BLDG 1996 
Principal Long-Term Debt 
Interest Long-Term Debt 


0.00 
0.00 


0.00 
0.00 






TOTAL 7340 


0.00 


0.00 


0.00 


176- 
177 


BEMIS, TOWN OFFICE ROOF, POOL 









Principal Long-Term Debt 
Interest Long-Term Debt 
Interest Short-Term 
TOTAL 7340 



149,000.00 
17,725.50 



166,725.50 



100,000.00 
22,220.00 



122,220.00 



100,000.00 
19,000.00 



119,000.00 



1 791 INTEREST SHORT-TERM DEBT 

Interest Short-Term Debt 
TOTAL 7910 



0.00 



0.00 



25,000.00 



25,000.00 



25,000.00 



25,000.00 



1 792 FIRE TRUCK-ENGINE 2 
Principal Long-Term Debt 
Interest Long-Term Debt 



0.00 



45,000.00 
15,750.00 



45,000.00 
13,162.50 



36 





TOTAL 


0.00 


60,750.00 


58,162.50 


17738 


FIRE TRUCK PUMPER/TANKER 










Principal Long-Term Debt 




20,000.00 


20,000.00 




Interest Long-Term Debt 




7,000.00 


5,850.00 




TOTAL 




27,000.00 


25,850.00 


17748 


ROAD PROJECT 










Interest Short-Term Debt 




17,500.00 


220,000.00 




TOTAL 




17,500.00 


220,000.00 


TOTAL 


S FOR DEBT SERVICE 
SSIFIED 


1,256,725.50 


1,282,470.00 


448,012.50 


UNCLA 








INSURANCE 








1911 


RETIREMENT ASSESSMENT 










Expense 
TOTAL 9110 


1,085,967.71 


1,169,438.00 


1,284,346.00 




1,085,967.71 


1,169,438.00 


1,284,346.00 


1913 


UNEMPLOYMENT INSURANCE 










Personnel Services 
TOTAL 9130 


21,943.25 


30,000.00 


30,000.00 




21,943.25 


30,000.00 


30,000.00 


1914 


HEALTH INSURANCE 










Personnel Services 


2,475,774.77 


3,319,475.00 


3,457,445.00 




Expense 
TOTAL 9140 


15,343.50 


10,959.20 


18,000.00 




2,491,118.27 


3,330,434.20 


3,475,445.00 


1915 


LIFE INSURANCE 










Personnel Services 
TOTAL 9150 


6,212.39 


9,000.00 


9,000.00 




6,212.39 


9,000.00 


9,000.00 


1916 


FICA/MEDICARE 










Personnel Services 
TOTAL 9160 


244,466.78 


246,193.00 


269,523.76 




244,466.78 


246,193.00 


269,523.76 


1942 


GENERAL INSURANCE 










Expense 
TOTAL 9420 


276,705.00 


379,679.10 


379,679.10 




276,705.00 


379,679.10 


379,679.10 


TOTALS FOR UNCLASSIFIED 


4,126,413.40 


5,164,744.30 


5,447,993.86 


TOTALS FOR GENERAL FUND 


23,360,237.90 


27,159,810.02 


27,112,629.36 



WATER ENTERPRISE FUND 



61451 WATER DEPARTMENT 
Personnel Services 
Expense 
SUB-TOTAL 
Capital Outlay 



347,354.43 
353,697.05 



701,051.48 
188,244.19 



370,287.00 
387,160.00 



757,447.00 
179,000.00 



390,801.00 
416,600.00 



807,401.00 
189,000.00 



37 



TOTAL 4510 

614513 WATER DEPARTMENT 
Emergency Reserve 
TOTAL 614153 

TOTALS FOR WATER ENTERPRISE FUND 
APPROPRIATION SUMMARY - 



889,295.67 



29,121.46 



936,447.00 



45,000.00 



996,401.00 



45,000.00 



29,121.46 45,000.00 45,000.00 

889,295.67 981,447.00 1,041,401.00 



GENERAL GOVERNMENT 

PUBLIC SAFETY 

EDUCATION 

PUBLIC WORKS & FACILITIES 

HUMAN SERVICES 

CULTURE & RECREATION 

DEBT SERVICE 

UNCLASSIFIED 

WATER DEPARTMENT 



1,904,080.09 

2,924,643.40 

11,727,920.07 

1,335,788.01 

159,356.91 

1,182,036.02 

1,256,725.50 

4,126,413.40 

889,295.67 



2,231,183.00 

3,072,120.00 

12,656,560.00 

1,266,180.00 

186,271.00 

1,300,281.72 

1,282,470.00 

5,164,744.30 

981,447.00 



2,285,093.00 

3,162,443.00 

12,939,069.00 

1,297,988.00 

190,442.00 

1,341,588.00 

448,012.50 

5,447,993.86 

1,041,401.00 



TOTAL -ARTICLE 7 



25,506,259.07 28,141,257.02 28,154,030.36 



38 



An Outline of Town Meeting Procedures 

Set forth below is a brief description of Town Meeting procedures which govern the presentation, 
consideration and voting on matters which come before Town Meeting. It is hoped this summary will 
answer some questions which citizens have regarding Town Meeting, and may serve to make the 
Meeting run more smoothly and efficiently. While it may not answer all questions people have, it does 
outline what appears to the Moderator to be the more important facts and basic procedures relating to 
Town Meeting. 

Warrant - The Warrant is the Agenda for the actions to come before Town Meeting. It constitutes 
official notice to the Town of the matters to be considered in general terms, and indicates the sponsoring 
Town Department or Agency who will present the Motion and lead the discussion under the Warrant 
Article. It is worth noting that Articles in the Warrant are not self executing; there needs to be a Motion 
presented to the Meeting with respect to action to be taken under each Article. Typically the Article will 
be "to see if the Town will . . . [take some action]" and the Motion will be "Moved: That the Town . . . 
[take the action]". The Motion can be virtually identical with the Article or it can be somewhat more 
precise and specific as long as it is within the "scope" of the Article. As the Article serves the purpose 
of giving notice to the Town as to what is to be considered no Motion, nor any Amendment to a Motion, 
can go beyond or cover matters outside of what could reasonably be considered to have been included in 
the Article. For example, if the Article is to see if the Town will vote to purchase a police cruiser for 
$50,000, it would not be within the scope of the Article for the Motion to be to purchase a police cruiser 
and a fire engine for $150,000. It would, however, be within the scope of the article if the motion was to 
purchase a police cruiser for $30,000. It is up to the Moderator to determine if a motion or an 
amendment to a motion meets the "scope" requirement. 

The Articles in the Warrant will be taken up at the Meeting in the order in which they are printed in the 
Warrant unless the meeting votes to take an Article out of order. One exception to this rule relates to 
those Articles which are on the Consent Calendar, as to which see the discussion below. If there are two 
or more Articles which deal with the same or similar matters or issues, it may be desirable and 
appropriate for the sponsor of the Articles to make some general comments about all the related Articles 
before presenting the individual Motions under each one. 

Motions - As indicated above there needs to be a Motion presented to the Town to be voted on under 
each Article. If it happens, as it does from time to time, that prior to Town Meeting but after the 
Warrant has been printed and posted the sponsor of the Article decides not to go forward with it, there 
must still be a Motion to dispose of the Article, the usual one being a motion to "pass over" the Article. 
As you come into the auditorium for the Meeting, one of the documents set out on the table to pick up 
will be a printed sheet of the proposed Motions to be made under each of the Articles. There may be 
some Articles (usually referring to by-law amendments) which state that the amendment is on file at the 
Town Clerk's office. These amendments will also be included in the Motion Sheet. When the Article is 
called for presentation the sponsor may read the Motion as printed if it is short or may make the Motion 
"as printed on the Motion Sheet" if it is longer. If there are any changes or refinements to the printed 
Motion, these will, of course, be noted. An explanation of the proposed Action will then be made by the 
sponsor, some of which will be very brief and some may require more detailed explanation. The general 
guideline is to limit the explanation to no more than ten (10) minutes and this is usually but not always 
followed (most notably with the presentation of the budget. There may be other Town Boards that wish 
to speak with respect to action proposed under an Article after which there is opportunity for general 
discussion and debate from the floor of the meeting. Anyone wishing to stand and make a comment or 
raise a question need only raise his or her hand and when called upon by the Moderator wait for the 
delivery of a portable microphone by one of the pages. There are also two standing microphones at the 
rear of the front section of the auditorium for the convenience of speakers. When called upon to speak 

39 



please give your name and your street address and then raise your question or make your comment. 
Once again there is no hard and fast rule as to time but for speakers from the floor a two to three minute 
period should be sufficient. Amendments to a Motion can always be made, assuming they fall within 
the scope of the Article, as discussed above. If someone knows in advance of an Amendment they wish 
to make, it would be helpful to provide the text of that Amendment to the Moderator. However it is not 
necessary to have a carefully worked out Amendment in advance. The Moderator and Town Counsel 
are willing and able to help with the wording of any proposed Amendments. Citizen engagement is vital 
in making Town Meeting an effective form of government. Please do not hesitate to ask questions or to 
express opinions or concerns. 

Voting - Most motions which are made at Town Meeting are adopted by majority vote, although there 
are a few which by reason of a statute or Town By-Law require two-thirds vote - e.g. motions to borrow 
or to amend the Zoning By-Laws. If there are amendments which have been made to motions, the 
meeting first votes on the Amendment and then on the main motion as amended, if the amendment 
passes, or on the main motion without the amendment, if it fails. Voting is done first by voice vote and 
if the Moderator is uncertain whether the motion passes (sometimes those in the minority have louder 
voices!) the Moderator will call for a standing vote and if it is still unclear there will be a count by tellers 
appointed by the Moderator. It should be noted that the Moderator's determination of the result of the 
vote is final, unless seven voters stand and challenge the determination, in which event a count will be 
made. In accordance with a Town By-Law adopted a few years ago the same procedure is followed 
when a two-thirds vote is required; once again seven voters can challenge the Moderator's 
determination, in which case a count will be taken by the tellers. 

Procedures for Voting on the Budget - The Budget as printed in this booklet is presented by the 
Finance Committee and after discussion and before any votes the Moderator will allow the major 
budgeting agencies - town and schools - to make further comments on their proposed expenditures. 
Following this, the Moderator will go down the Budget line by line and ask if anyone wishes to hold out 
any line item for further discussion or amendment. To hold a budget item out, simply raise your hand to 
be recognized then identify the budget line item number of concern. Once this process is completed, the 
Budget excluding the items held out will be voted on, presumably without further discussion, and we 
will then go back and take up each line item which has been held out for discussion and separate vote. 
The Moderator will typically return to the person holding out each item to begin the discussion. 

Override Budget - In years when an Override Budget is presented by the Finance Committee, that 
Budget is also printed in the booklet and will be presented first and voted on in the manner outlined 
above. However, an affirmative vote on an Override Budget at Town Meeting is subject to a further 
affirmative vote on a specific override amount at the Town Election on the Monday following 
Saturday's Town Meeting. Therefore in order not to have to return and vote on the Non-Override 
Budget (also printed in the booklet) in the event the override on the ballot fails at the Monday election, 
the Meeting then will go through and vote on a second, Non-Override Budget under the same 
procedures outlined above. That vote will only become operative if the override question on the ballot is 
defeated. (Note that this year there is no override budget being presented by the Finance Committee.) 

Consent Calendar - Pursuant to the Town's By-Laws the Moderator can designate certain Articles 
which are considered to be routine, non-controversial and/or of a minor nature and which are not 
expected to generate any discussion or opposition to be placed on the Consent Calendar. The Articles so 
designated, and the motions to be made under each Article, are listed on the Consent Calendar which is 
included in the mailing with the budget and the warrant. When the Meeting reaches the first of these 
Articles the entire Consent Calendar (even though the Articles may not be consecutive) will be 
considered. The Moderator will first go down the list of Articles on the Consent Calendar to determine 
if anyone wants to remove an Article from the Consent Calendar. Any individual voter can do so by 

40 



indicating the Article to be removed, in which event it will be taken up in the normal manner in its 
regular sequence on the Warrant. The motions under the Articles remaining on the Consent Calendar 
will be adopted in a single vote, presumably unanimous, which will incorporate the votes under each of 
the Articles as printed on the Consent Calendar. This procedure speeds up and expedites the conduct of 
the business of the Meeting by not requiring individual presentation and discussion of those Articles 
which are deemed to qualify for Consent Calendar treatment. 



41 



TOWN OF LINCOLN, MASSACHUSETTS 

ANNUAL TOWN MEETING: Saturday, March 28, 2009: 9:30 a.m. 
ANNUAL ELECTION: Monday, March 30, 2009: 7:30 a.m. - 8:00 p.m. 

2009 WARRANT 




TOWN OF LINCOLN 

COMMONWEALTH OF MASSACHUSETTS 

MIDDLESEX, ss 

To either of the Constables of the Town of Lincoln in said County: 

GREETINGS: 

In the name of the Commonwealth you are hereby required to notify the legal voters of said Town of 
Lincoln qualified to vote at Town Meeting for the transaction of Town Affairs to meet for the annual 
election at the Smith School Gymnasium on Monday, the thirtieth day of March, 2009 next, starting at 
7:30 a.m., then and there to act on the following Article 1, and also to meet for the annual town 
meeting in the Donaldson Auditorium in said Lincoln on Saturday, the twenty eighth day of 
March, 2009 at 9:30 a.m., then and there to act on the following articles, except Article 1, by 
posting a copy of this Warrant, by you attested, in said Town, seven days at least before the 28th day 
of March next." 

The polls for voting the ballot on Monday, March 30th will be opened at 7:30 a.m. and will be closed at 
8:00 p.m. 



Any person requiring this warrant in a larger print format, or anyone 
requiring handicap related assistance at the town meeting, please 
contact the Selectmen's Office at 781-259-2600 prior to Friday, March 
20, 2009. Every reasonable attempt will be made to provide the 
necessary assistance. 



Note: Town meeting shall be continued to Tuesday, March 31 st , 2009 at 7:30 p.m. if needed. 



42 



ARTICLE 1 

To bring in their votes for one or more members for each of the following offices; 

Town Clerk for one year 

Board of Assessors for three years 

Trustee of Bemis Fund for three years 

Trustee of Bemis Fund for two years 

Cemetery Commission for three years 

DeCordova & Dana Museum and Park Trustee for four years 

Board of Health for three years 

Housing Commission for three years 

Planning Board for five years 

Recreation Committee for three years 

Lincoln Sudbury Regional District School Committee (2) for three years 

School Committee for three years 
Board of Selectman for three years 
Commissioner of Trust Funds for three years 
Commissioner of Trust Funds for two years 
Water Commissioner for three years 

Question 1 . Shall the Town of Lincoln be allowed to assess an additional $230,000.00 in real estate 
and personal property taxes for the purposes of replacing the Reed Field House Roof at the Lincoln 
School campus, including all costs incidental and related thereto, for the fiscal year beginning July 1, 
2009? 

YES NO 

ARTICLE 2 

To bring in their votes for any Committees, Commissioners, Trustees, and other officers 
required by law to be elected by ballot or otherwise. 

Selectmen 

ARTICLE 3 

To hear and act upon the reports of the Town Officers, Committees, Commissioners and 
Trustees. 

Selectmen 

ARTICLE 4 

To see if the Town will vote to fix the salaries and compensation of the several elective officers 
of the Town and to determine whether any Department, Board or Committee shall be authorized 
to employ for additional compensation any of its members and to fix additional compensation of 
such members; or take any other action relative thereto. 

Selectmen 



43 



ARTICLE 5 

To see if the Town will vote to accept Chapter 73, Section 4 of the Acts of 1 986 as amended by 
Chapter 126 of the Acts of 1988, for the purpose of increasing the real estate tax exemptions by 
100 percent to all persons who qualify for property tax exemptions under Clauses 17, 17C, 
17C1/2, 17D, 22, 22A, 22B, 22C, 22D, 22E, 37, 37A, 41, 41B and 41C under Chapter 59, 
Section 5 of the Massachusetts General Laws; or take any other action relative thereto. 

Assessors 

ARTICLE 6 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to fund the Town's Senior Tax 
Work-off Program, established pursuant to Massachusetts General Laws, Chapter 59, Section 
5K, and by vote of the Town under Article 6 of the 2003 Annual Town Meeting; or take any other 
action relative thereto. 

Selectmen 

ARTICLE 7 

To see if the Town will vote to raise and appropriate money for the necessary and 
expedient purposes of the Town; or take any other action relative thereto. 

Finance Committee 
ARTICLE 8 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase a wood chipper for 
the Highway Department; or take any other action relative thereto. 

Selectmen 
ARTICLE 9 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase firefighter bunker 
gear for the Fire Department; or take any other action relative thereto. 

Selectmen 
ARTICLE 10 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase two replacement 
cruisers and related equipment for the Lincoln Police Department, and to see if the Town will 
authorize the disposal by sale or otherwise of excess vehicles and equipment; or take any other 
action relative thereto. 



44 



Selectmen 
ARTICLE 11 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase information 
technology strategic planning services for the IT Department; or take any other action relative 
thereto. 

Selectmen 
ARTICLE 12 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase and install computer 
"Scan-to-PC" software, or similar scanning software, for Town departments including any 
related software, licenses, training, maintenance and all costs incidental and related thereto; or 
take any other action relative thereto. 

Selectmen 
ARTICLE 13 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase and install new 
computer equipment for various Town departments, including hardware, software, licenses, 
training, maintenance and all costs incidental and related thereto; or take any other action 
relative thereto. 

Selectmen 
ARTICLE 14 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to fund year three of a three year 
lease for computer technology for the Lincoln schools; or take any other action relative thereto. 

School Committee 
ARTICLE 15 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase and install a 
replacement AC compressor for the Lincoln School campus, including all costs incidental and 
related thereto; or take any other action relative thereto. 

School Committee 
ARTICLE 16 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof to fund necessary asbestos 

45 



abatement at the Brooks School, including all costs incidental and related thereto; or take any 
other action relative thereto. 



School Committee 
ARTICLE 17 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to purchase architectural and or 
engineering services to design necessary curtain wall replacements at the Hartwell building on 
the Lincoln School campus; including all costs incidental and related thereto; or take any other 
action relative thereto. 

School Committee 
ARTICLE 18 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing, or any combination thereof, for the purposes of the 
replacement of the Reed Field House Roof at the Lincoln School campus, including all costs 
incidental and related thereto; provided, however, that the vote taken hereunder shall be made 
contingent upon approval by the voters of the Town at an election of a "capital outlay exclusion" 
in accordance with the provisions of Massachusetts General Laws, Chapter 59, Section 
21C(i 1 /4), otherwise known as Proposition 2 1 /4, so-called, or take any other action relative 
thereto. 

School Committee 
ARTICLE 19 

To hear a report from the Board of Selectmen regarding the proposed renovation and expansion 
project for the Town Offices building. 

Selectmen 

ARTICLE 20 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to fund the Group Insurance 
Liability Fund established by Chapter 474 of the Acts of 2008, which Fund will allow the Town to 
meet the so-called other post employment benefits funding obligations established by the 
Statements 43 and 45 of the General Accounting Standards Board; or take any other action 
relative thereto. 

Selectmen 



ARTICLE 21 

To see if the Town will vote to transfer from free cash a sum of money equal to the state 
reimbursement amounts for Special Education Medicaid expenses to supplement the FY10 
Lincoln School operating budget; or take any other action relative thereto. 



46 



School Committee 



ARTICLE 22 

To see if the Town will vote to accept and expend such sum or sums of money that may be 
available under the provisions of Massachusetts General Laws, Chapter 90, Section 34, Clause 
2(a) or other state roadway reimbursement programs and to authorize the Board of Selectmen 
to enter into a contract with the Commonwealth of Massachusetts, Massachusetts Highway 
Department and to authorize the Treasurer, with the approval of the Board of Selectmen, to 
borrow in anticipation of 100% reimbursement of said amounts; or take any other action relative 
thereto. 

Selectmen 
ARTICLE 23 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to be used for the repair and 
maintenance of certain Town buildings; or take any other action relative thereto. 

Selectmen 

ARTICLE 24 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, to be used for the repair and 
maintenance of the Lincoln Library; or to take any other action relative thereto. 



Library Trustees 
ARTICLE 25 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, for door repairs at the Hartwell 
School and for the repair and rehabilitation of classrooms at the Lincoln School campus; or take 
any other action relative thereto. 

School Committee 
ARTICLE 26 

To see if the Town will vote to raise and appropriate a sum of money by taxation, by transfer 
from available funds, by borrowing or any combination thereof, for the repair and maintenance 
of various secondary town roads; or take any other action relative thereto. 

Selectmen 
ARTICLE 27 



47 



To receive and act on a recommendation from the Board of Selectmen and Finance Committee 
with regard to the presentation of the annual Bright Light Award, and to raise and appropriate 
the necessary funds to support this award; or take any other action relative thereto. 

Selectmen 



ARTICLE 28 

To see if the Town will vote to establish a special purpose stabilization fund in accordance with 
Massachusetts General Laws, Chapter 40, Section 5B for the purpose of supporting the Lincoln 
Sudbury Regional High School budget and any other lawful purpose associated therewith 
including but not limited to operations, capital expenses, assessments, evaluation of the 
regional agreement and other related uses; and, as funding therefor to raise and appropriate a 
sum of money by taxation, by transfer from available funds (including any amount appropriated 
under Article 7 that is over and above the final assessment voted by the Lincoln Sudbury 
Regional High School Committee), by borrowing or any combination thereof; or take any other 
action relative thereto. 

Finance Committee 

ARTICLE 29 

To see if the Town will vote to transfer from free cash or any other source of funds a sum of 
money to reduce the total amount to be raised by taxation pursuant to the votes previously 
taken under Article 7 of this Warrant; or any other article of this Warrant authorizing the 
appropriation of funds; or take any other action relative thereto. 

Finance Committee 

ARTICLE 30 

To see if the Town will vote to transfer from Water Enterprise Retained Earnings a sum of money to 
make necessary water plant improvements; or take any other action relative thereto. 

Water Commissioners 

ARTICLE 31 

To hear an interim report from the Comprehensive Long Range Planning Committee. 

Planning Board 

ARTICLE 32 

To see if the Town will vote to agree that: The Selectmen shall appoint an ad hoc committee to 
study town-supported group homes in Lincoln. This seven-person committee of residents shall 
be comprised of representatives of multiple neighborhoods, committees, trusts or boards. The 
committee will report to Town Meeting in 2010 and 2011 on: 1) the comparative impact on the 
Town and its neighborhoods of group homes (as compared to other town-supported affordable 
housing alternatives), 2) the appropriate fit for group housing within the Town's long-term 
housing plan, and 3) ways to involve potentially impacted neighborhoods in the decision-making 
process before Town funds are committed for group homes. The ad hoc committee shall be 

48 



charged with ensuring an open and visible public dialogue focused on this set of issues. There 
will be a moratorium in effect on Town spending (i.e. financial or other support) for group homes 
until after Town Meeting 2011, unless a specific spending proposal on a group home (including 
location, deal structure, and town investment) is approved at the town meeting or by town ballot 
prior to such time. 

Citizen Petition 

ARTICLE 33 

To see if the Town will vote to agree that: Town funds, including funds controlled by the 
Affordable Housing Trust or other similar public entities, whether from Community preservation 
Act revenues or from any other source, will only be used to establish or maintain a group home 
in Lincoln, where the Town will own the property. To ensure protection of Town interests, there 
shall be a planning and consultation process during which period the Town shall determine the 
most appropriate means to proceed with any public funding of a group home. This process shall 
include identification of the requirements for legal protection, insurance, due diligence, and 
public communications. Before any committing public funds or making other financial obligations 
relating to any group home, the Town will hold appropriate open meetings for review and 
presentation of the results of the planning and consultation process. The planning, consultation 
and review process will not take less than sixty days. 

Citizen Petition 

ARTICLE 34 

To hear a report from the Community Preservation Committee on the Fiscal Year 2010 
Community Preservation Budget, and to appropriate or reserve for later appropriation monies 
for the administrative expenses of the Community Preservation Committee, the payment of debt 
service, the undertaking of Community Preservation projects and all other necessary and proper 
expenses for the year, and to determine whether such sums shall be raised from the 
Community Preservation Fund, transferred from available funds, borrowed, or any combination 
of these methods; or take any other action relative thereto. 



Community Preservation Committee 



ARTICLE 35 



To see if the Town will vote to expand the size of the Lincoln Board of Selectmen from three 
members to five members, adding two members to be elected by vote during the regular town 
election in 2010; implement this intent in the following manner unless it be counter to statute: in 
the March 2010 election, three Selectmen positions to be filled, one for a term of one (1) year 
and thereafter for a term of three years, one for a term of two (2) years and thereafter for a term 
of three (3) years, one for a term of three (3) years; adopt the pertinent section or sections of 
Massachusetts General Law and carry out any other appropriate enabling actions to achieve 
this intent. 

Citizen Petition 



49 



ARTICLE 36 

To see if the Town will vote to authorize the Board of Selectman to file a petition with the Great 
and General Court in order to allow the Town, through its Board of Selectman, to issue a retail 
license for the sale of beer, wine and spirits ("full liquor") with said license to be subject to the 
provisions of G.L. Ch. 138, and that, upon passage of said special act by the Great and General 
Court, the authority to issue said license shall not be effective until the question of allowing the 
Town to issue a full liquor license, as described above, is passed by a majority of the votes cast 
on a ballot question at the Town election succeeding passage of the special act. 

Citizen Petition 

ARTICLE 37 

To hear a report from the Public Health Nurse Study Committee, authorized by vote of the 
March 29, 2008 Annual Town Meeting. 

Selectmen 
ARTICLE 38 

To hear a report of the Green Energy Technology Committee. 

Selectmen 

ARTICLE 39 

To see if the Town will vote to accept the provisions of Massachusetts General Laws, Chapter 
32B, Section 18, which, if accepted, will require all retirees, their spouses and dependants who 
are enrolled or eligible to enroll in Medicare Part A at no cost to a retiree, their spouse or 
dependants, to enroll in a Medicare health benefits supplement plan offered by the Town, or 
take any other action relative thereto. 

Selectmen 

ARTICLE 40 

To see if the Town will vote, pursuant to the provisions of Massachusetts General Laws, 
Chapter 41 , Section 2, to increase the term of office of the elected Town Clerk from one to three 
years, with such change to be implemented at the 2010 Annual Town Election, or take any other 
action relative thereto. 

Selectmen 

ARTICLE 41 

To see if the Town will vote in accordance with Massachusetts General Laws, Chapter 
60, Section 77C to accept a deed in lieu of foreclosure from Snow Development Co., 
Inc. of a parcel of land identified as Map 108, Block 5, Lot (0 Old Conant Road) for 
outstanding taxes, municipal charges and liens in the amount of approximately 
$15,065.00, and to authorize the Board of Selectmen to record the deed, provided that 
the Board of Selectmen determines that the deed and acceptance thereof have 
complied with the provisions of said Section 77C, and further, to transfer said property 



50 



from the Board of Selectmen for tax title purposes to the Conservation Commission for 
conservation purposes, or take any other action relative thereto. 

Selectmen 

ARTICLE 42 

To see if the Town will vote in accordance with the provisions of Massachusetts General Laws, 
Chapter 71 , Section 16G !4 to approve the establishment of a stabilization fund by the 
Minuteman Regional Vocational Technical School District, beginning July 1, 2009, or take any 
other action relative thereto. 

Minuteman School Committee 

ARTICLE 43 

To see if the Town will vote to reauthorize revolving accounts previously established by vote of 
the Town under Massachusetts General Laws, Chapter 44, Section 53E !4 for the following 
purposes: school bus fees, pre-school tuitions, fire alarm maintenance fees, firearms licenses 
fees and housing rental income; with amendment to the housing rental income fund amount and 
purposes; said fees of the revolving accounts to be expended by the authorized entity without 
further appropriation; or take any other action relative thereto. 

Selectmen 



ARTICLE 44 

To see if the Town will vote to amend Section 16.6 (d) of the Zoning Bylaws by deleting the 
strikethrough text and inserting the italicized text, as follows, "Except as authorized by (Sp e cia l ) 
Sign Permit pursuant to Section 16.5." ; or take any other action relative thereto. 

Planning Board 



Hereof fail not and make return of this Warrant with your doings, thereon to the Town Clerk, at 

or before the time for the meeting aforesaid. Given under our hands this the 23rd 

day of February in the year of our Lord two thousand arid nine. 




Ira A. Mattes, Chair 

k . 




&L^ 



Sarah Cannon Holden 



SELECTMEN OF LINCOLN 
51 



Glossary 

Debt Exclusion and Capital Exclusion: Proposition 2 1 / 2 allows a town to raise monies for 
capital projects or for the payment of debt service costs using either a capital or debt 
exclusion, respectively. Unlike the override, which results in a permanent increase in the 
town's levy limit, a capital exclusion is added to the levy limit or ceiling only for the year in 
which the project is being undertaken. Likewise, debt exclusion is added to the levy limit or 
levy ceiling for the life of the debt only. Both of these exclusions require a 2/3 vote of the 
Selectmen in order to be placed on a ballot, with a majority of the electorate needed for 
authorization. 

Free Cash: This is money that had been appropriated but not spent for various budget line 
items together with unforeseen revenues. These monies are certified annually by the 
Department of Revenue as the town's free cash. 

Levy (Tax), Levy Ceiling, and Levy Limit: The property tax levy is revenue raised through 
real and personal property taxes. Municipal revenues are raised through the tax levy, State 
Aid, and local receipts. The tax levy is the largest source of revenue. 

Proposition 2V 2 places constraints on the magnitude of the levy imposed by a town as well as 
the amount by which the levy can be increased from one year to the next. The two limits on 
property taxes imposed by Proposition 2Vz are: 

• levy ceiling - This establishes an overall cap on the levy. Ordinarily a town cannot levy 
more than 2.5% of the total full and fair cash value of all taxable real and personal property. 

• levy limit - The maximum levy allowed in a given year is the levy limit. This will always be 
equal to or less than the levy ceiling. The levy limit for any fiscal year amounts to the 
previous year's levy limit (less excluded debt) increased by 2.5% plus new growth, 
exclusions, and any override authorized by the electorate. 

Levy Increase: The difference in the levy between one year and the next is the levy 
increase. This number is often represented as a percent. The town may set its levy at any 
amount up to its levy limit. It is important to recognize that the actual levy may increase more 
than 2.5% in a given year. This is allowable under Proposition 2V 2 . 

Local Revenue (Receipts): Local revenue or local receipts include excise taxes, rental 
fees, license and permit fees, investment income, cell tower income, and other "pay for 
service" fee income, such as recreation and ambulance fees. 

New Growth: Proposition 2V 2 allows the town to increase its levy limit annually by an amount 
based on the value of new construction and other growth in the tax base that is not the result 
of revaluation. This provision allows the town to respond to new growth that may result in 
additional municipal costs; for example, the construction of new housing may result in 
increased school enrollments and therefore higher education costs. New growth becomes 
part of the levy limit base. 

Override: Proposition 214 allows a town to assess taxes in excess of the annual 2.5% 
increase plus new growth by passing an override/When an override is passed, the levy 
limit for the year is increased by the amount of the override. This results in a permanent 



52 



increase in the town's levy limit. An override requires a majority vote of the Selectmen to be 
placed on a ballot. A majority vote of the electorate is needed for approval. 

Reserve Fund: This fund, established by the annual Town Meeting, is under the control of the 
Finance Committee. Transfers may be made from it for unforeseen expenditures. The limit on 
the size of this fund is 5% of the tax levy of the current fiscal year. 

SBAB: This refers to State Aid available to the Town or the Regional School District through 
the State Building Assistance Board (SBAB) as partial reimbursement for the capital and 
interest costs of our school construction projects. 

Stabilization Fund: The stabilization fund is a reserve account that allows the Town to put 
aside money in anticipation of future expenses. 

Tax Rate: The tax rate is the amount of tax charged by the Town expressed in terms of a unit 
of the tax base: for example, $10.82 per $1000 of the assessed valuation of taxable property. 



53 




Luncheon 
Assorted Wraps 

<DeCi Mam & Cheddar 

Iwffey uuith Lettuce & ( Iomato 

^Hummus & Haboukh 

^£x,ompanimznts 

'Bottled Water 
MiUtigrain Suncfups 



$10,00 per So7(edCuncfi 



?036 53 



TOWN OF LINCOLN 

P.O. BOX 6353 

POSTAGE PAID 

LINCOLN CENTER, MA 01773 



BULKRATE 
U.S. 

PERMIT #11 
ECRWSS 
Lincoln, MA 

01773 



POSTAL PATRON 
LINCOLN, MA 01773